Nev. Rev. Stat. § 374.738 — Certain broadcasters, printers, advertising firms, distributors and publishers deemed agents and retailers maintaining place of business in this State

NRS  374.738    Certain broadcasters, printers, advertising firms, distributors
and publishers deemed agents and retailers maintaining place of business in
this State.
1.  Notwithstanding any other provision of
law, any broadcaster, printer, outdoor advertising firm, advertising
distributor or publisher which broadcasts, publishes, displays or distributes
paid commercial advertising in a county which is intended to be disseminated
primarily to persons located in this State and is only secondarily disseminated
to bordering jurisdictions, including advertising appearing exclusively in the
Nevada edition or section of a national publication, must be regarded, for the
purposes set forth in subsection 2 only, as the agent of the person or entity
placing the advertisement, and as a retailer maintaining a place of business in
the county.
2.  The agency created by this section is
solely for the purpose of the proper administration of this chapter, to prevent
evasion of the use tax and the duty to collect the use tax, and to provide a
presence in the county for the collection of the use tax by and from
advertisers and sellers who do not otherwise maintain a place of business in
the county. The agent has no responsibility to report, or liability to pay, any
tax imposed under this chapter and is not restricted by the provisions of this
chapter from accepting advertisements from out-of-state advertisers or sellers
who do not otherwise maintain a place of business in the county.